M/S. HARSHITA HANDLING Vs. CCE, BHOPAL

JUDGEMENT

(1.) THE only dispute in this appeal is whether the activity carried out by the appellants shall be Repair & Maintenance service or Statutory obligation of technical inspection and certification service.

(2.) WHEN the appellants were periodically testing the cylinders under Gas Cylinder Rules, 2004 framed under Section 5 & 7 of Indian Explosive Act 1884,such a service was construed by Revenue authority as maintenance and repair.

(3.) LEARNED Counsel appearing on behalf of the appellants submitted that the activity carried out by the appellants was neither maintenance nor repair meant for public but statutory obligation discharged under the Explosive Act, 1884. The testing and inspection is statutory one discharged on behalf of the Indian Oil Corporation in terms of work order dated 28.11.2001. In the absence of maintenance or repair the service cannot be called so.